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Respondent contends that the statute of limitations under
section 6511 bars application of these overpayments to offset
petitioner’s unpaid liabilities for 1997. Thus, respondent
contends that the Appeals officer did not abuse his discretion in
making the determination under section 6330.
Discussion
1. Nature of the Arguments Under Section 6330(c)(2)
Under section 6330, a taxpayer is entitled to notice and an
opportunity for a hearing before certain lien and levy actions
are taken by the Commissioner in the process of collecting unpaid
Federal taxes. At the hearing, the Commissioner (or his Appeals
officer in particular) must obtain verification that the
requirements of any applicable law or administrative procedure
have been met. Sec. 6330(c)(1). The Commissioner, however, need
not rely upon a particular document to satisfy the verification
requirement. Roberts v. Commissioner, 118 T.C. 365, 371 n.10
(2002), affd. 329 F.3d 1224 (11th Cir. 2003); Weishan v.
Commissioner, T.C. Memo. 2002-88, affd. 66 Fed. Appx. 113 (9th
Cir. 2003); Duffield v. Commissioner, T.C. Memo. 2002-53; Kuglin
v. Commissioner, T.C. Memo. 2002-51.
It is well established that the Commissioner may rely upon
literal transcripts of account to satisfy the section 6330(c)(1)
verification requirement. McIntosh v. Commissioner, T.C. Memo.
2003-279; see also Hauck v. Commissioner, T.C. Memo. 2002-184
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